Atle Melø, Author at Advokatfirmaet Melø AS

Tax law

Government proposes stricter exit tax rules

Today, the Ministry of Finance published for consultation a proposal to amend the Norwegian exit tax rules applicable to individuals holding shares and similar assets. The proposal would require exit tax to be paid within 12...

Atle Melø20. March 2024

Tax law

Moving abroad is not as straightforward as it seems

It seems that moving abroad is very much in vogue these days. Hardly a week goes by without reading about Norwegians packing their belongings and relocating overseas. Some are undoubtedly attracted by...

Atle Melø12. March 2024

Labour law

Offshore worker was not entitled to exemption from night work

An offshore oil services worker sought an exemption from night work on health grounds. Under Section 10-2(2) of the Norwegian Working Environment Act, such an exemption may be granted provided that it does not result in a “significant disadvantage to the undertaking.” The provision implements...

Atle Melø29. February 2024

Labour law

Email from union representative constituted a whistleblowing report under the Working Environment Act

A union representative assisted a colleague at a meeting attended, among others, by an HR manager, during which the colleague received a formal warning. The following day, the union representative sent an email to a manager within...

Atle Melø1. January 2024

Tax law

Norway to participate in international agreement on the exchange of information relating to crypto-assets

Norway has recently signed a joint statement of intent with 47 countries to implement the OECD’s new Crypto-Asset Reporting Framework (CARF), which establishes a standard for the reporting and automatic exchange of information relating to crypto-assets. The participating countries aim to carry out the first...

Atle Melø1. January 2024

Property Law Corporate law

Change of share ownership did not trigger a right of first refusal over real property

Two neighbouring commercial properties in the Municipality of Bremanger were subject to a reciprocal right of first refusal. After the company owning one of the properties encountered financial difficulties, the original shareholder...

Atle Melø6. July 2023

Property Law

Supreme Court: Petition for compulsory dissolution of co-ownership may be withdrawn

Two of the co-owners of a residential co-ownership property in Kristiansand petitioned for the compulsory dissolution of the co-ownership arrangement. The third co-owner agreed to the petition. On that basis, the District Court ordered the compulsory dissolution of the co-ownership pursuant to the simplified procedure...

Atle Melø29. June 2023

Tax law

Hotels were not entitled to deduct amounts from employees’ tips

At Oslo Plaza Hotel AS and Hotel Bristol AS in Oslo, several groups of employees receive tips from guests. Until 1 January 2019, the tips were distributed in full among the...

Atle Melø5. May 2023

Corporate law

Board members acquitted of damages claim brought by investors

The primary purpose of Spiro Medical AS was to further develop and commercialise a product designed for the diagnosis and treatment of various sleep disorders. In a private share capital increase conducted in 2014, several...

Atle Melø25. January 2023

Property Law

The park principle did not apply to a small plot of land zoned as parkland

Following the sale of development plots in an area of Stavanger in 1993, the seller of a substantial portion of the land retained ownership of a small parcel that had been zoned as parkland. The zoning restriction...

Atle Melø24. January 2023